Eric Kemmeren

Tilburg University

Professor of International Taxation and International Tax Law

Warandelaan 2

Tilburg, Noord-Brabant 5037AB

Netherlands

http://www.tilburguniversity.edu/webwijs/show/kemmeren-3.htm

Fiscal Institute Tilburg

Professor of International Taxation and International Tax Law

P.O. Box 90153

Tilburg, 5000 LE

Netherlands

http://www.tilburguniversity.edu/webwijs/show/kemmeren-3.htm

SCHOLARLY PAPERS

25

DOWNLOADS

372

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (25)

1.

OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

European Taxation, vol. 60, n. 5 (2020)
Number of pages: 14 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 39 (517,364)
Citation 2

Abstract:

Loading...

Taxation, Tax law, European taxation

2.

OS ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the 'Beneficial Ownership' Requirement and the Anti-Abuse Principle in the Company Tax Directives

European Taxation, vol. 59, n. 10 (2019)
Number of pages: 23 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 37 (526,945)

Abstract:

Loading...

Taxation, Tax law, European taxation

3.

Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality

European Taxation, vol. 60, n. 2/3 (2020)
Number of pages: 10 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 32 (553,002)

Abstract:

Loading...

Taxation, Tax law, European taxation

4.

Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Legislation in Relation to Third Countries

European Taxation, vol. 60, n. 4 (2020)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 30 (564,113)

Abstract:

Loading...

Taxation, Tax law, European taxation

5.

OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

European Taxation, vol. 59, n. 9 (2019)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 25 (594,820)

Abstract:

Loading...

Taxation, Tax law, European taxation

6.

OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review Under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

European Taxation, vol. 58, n. 2/3 (2018)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 23 (608,154)

Abstract:

Loading...

Taxation, Tax law, European taxation

7.

OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

European Taxation, vol. 58, n. 9 (2018)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 21 (621,714)

Abstract:

Loading...

Taxation, Tax law, European taxation

8.

OS ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission V. United Kingdom ('Final Losses') (Case C-172/13), Concerning the 'Marks & Spencer Exception'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent and affiliation not provided to SSRN
Downloads 20 (628,747)

Abstract:

Loading...

Taxation, Tax law, European taxation

9.

OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 28 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent and affiliation not provided to SSRN
Downloads 19 (635,725)

Abstract:

Loading...

Taxation, Tax law, European taxation

10.

OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes

European Taxation, 2020
Number of pages: 20 Posted: 30 Dec 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 18 (642,801)

Abstract:

Loading...

Taxation, Tax law, European taxation

11.

OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions'), Concerning Personal and Family Tax Benefits in Multi-State Situations

European Taxation, vol. 58, n. 4 (2018)
Number of pages: 12 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 18 (642,801)

Abstract:

Loading...

Taxation, Tax law, European taxation

12.

OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

European Taxation, vol. 57, n. 8 (2017)
Number of pages: 7 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 16 (657,000)

Abstract:

Loading...

Taxation, Tax law, European taxation

13.

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch Dividend With-holding Tax

European Taxation, vol. 56, n. 6 (2016)
Number of pages: 11 Posted: 21 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 15 (664,333)

Abstract:

Loading...

Taxation, Tax law, European taxation

14.

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

European Taxation, vol. 57, n. 1 (2017)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 15 (664,333)

Abstract:

Loading...

Taxation, Tax law, European taxation

15.

OS ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French 'Intégration Fiscale'

European Taxation, vol. 56, n. 5 (2016)
Number of pages: 5 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent and Independent
Downloads 15 (664,333)

Abstract:

Loading...

Taxation, Tax law, European taxation

16.

OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation

European Taxation, vol. 56, n. 1 (2016)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent and affiliation not provided to SSRN
Downloads 14 (671,759)

Abstract:

Loading...

Taxation, Tax law, European taxation

17.

OS ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

European Taxation, vol. 57, n. 4 (2017)
Number of pages: 16 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Independent, Independent, Independent, Independent and affiliation not provided to SSRN
Downloads 13 (679,320)

Abstract:

Loading...

Taxation, Tax law, European taxation

18.

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

European Taxation, vol. 61, n. 6 (2021) [ISSN: 2352-9199]
Number of pages: 7
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Independent, Independent, Independent, Independent and affiliation not provided to SSRN
Downloads 2

Abstract:

Loading...

Taxation, Tax law, European taxation

19.

Reconstructing the Treaty Network - EU report

IFA Cahiers de droit fiscal international volume 105, 2020
Posted: 20 Aug 2020
International Bureau of Fiscal Documentation, Vienna University of Economics and Business, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Independent, Independent, Independent, Independent, Independent and Independent

Abstract:

Loading...

Taxation, Tax law, European Union law

20.

Netherlands: The Impact on Tax Treaties of a Legal Fiction Included in National Tax Law (the 'Customary Wage Rule')

Tax Treaty Case Law around the Globe 2017 (2018)
Posted: 27 Jun 2018
Eric Kemmeren
Tilburg University

Abstract:

Loading...

21.

The Netherlands I: Fiscal Unity, Groupe Steria's Per-Element Approach and Currency Losses Relating to a Non-Resident Subsidiary (C-399/16[X NV]); Starbucks and State Aid (T-760/15 and T-636/16)

CJEU - Recent Developments in Direct Taxation 2016 (2017), Tilburg Law School Research Paper Forthcoming
Posted: 27 Jun 2018
Eric Kemmeren
Tilburg University

Abstract:

Loading...

22.

The CJEU and the Internal Market Concept in Direct Taxation

EU Tax Law and Policy in the 21st Century (2017), Tilburg Law School Research Paper
Posted: 27 Jun 2018
Eric Kemmeren
Tilburg University

Abstract:

Loading...

23.

The Netherlands

Capital Gains Taxation: A Comparative Analysis of Key Issues, by Michael Littlewood and Craig Elliffe (2017), Tilburg Law School Research Paper
Posted: 27 Jun 2018
Eric Kemmeren
Tilburg University

Abstract:

Loading...

24.

The Netherlands: A Tax Haven?

Netherlands Yearbook of International Law 2016: The Changing Nature of Territoriality in International Law, Tilburg Law School Research Paper Forthcoming
Posted: 27 Jun 2018
Eric Kemmeren
Tilburg University

Abstract:

Loading...

tax haven, tax treaties, multinational enterprises, letter box companies, Base erosion profit shifting

25.

A Global Framework for Capital Gains Taxes

Intertax 0165-2826, Tilburg Law School Research Paper Forthcoming
Posted: 26 Jun 2018
Eric Kemmeren
Tilburg University

Abstract:

Loading...